(1) For the purposes of this Agreement, unless the context otherwise requires:

• (a) the term “Qatar” means the State of Qatar and, when used in the geographical sense, means the State of Qatar's lands, internal waters and territorial sea, including its bed and subsoil, the air space over them, the exclusive economic zone and the continental shelf over which the State of Qatar exercises sovereign rights and jurisdiction in accordance with the provisions of international law and the State of Qatar's national laws and regulations;
• (b) the term “the Czech Republic” means the territory of the Czech Republic over which, under Czech legislation and in accordance with international law, the sovereign rights of the Czech Republic are exercised;
• (c) the terms “a Contracting State” and “the other Contracting State” mean the Czech Republic or Qatar, as the context requires;
• (d) the term “person” includes an individual, a company and any other body of persons;
• (e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
• (f) the term “enterprise” applies to the carrying on of any business;
• (g) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
• (h) the term “national”, in relation to a Contracting State, means:
  • (i) any individual possessing the nationality of that Contracting State; and
  • (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
• (i) the term “business” includes also the performance of professional services and of other activities of an independent character;
• (j) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
• (k) the term “competent authority” means:
  • (i) in the case of Qatar, the Minister of Finance or his authorised representative; and
  • (ii) in the case of the Czech Republic, the Minister of Finance or his authorised representative.

(2) As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.